Curry Had Current Liabilities of $1,000 at December 31, Year

$\begin{array}{l}\text { At December 31, Curry Co. had the following balances in selected asset accounts: }\\\begin{array}{|l|r|r|}\hline & \text { Year 2 } & \text { Year 1 } \\\hline \text { Cash } & \$ 300 & \$ 200 \\\hline \text { Accounts receivable, Net } & \$ 1200 & \$ 800 \\\hline \text { Inventory } & \$ 500 & \$ 300 \\\hline \text { Prepaid Expenses } & \$ 100 & \$ 60 \\\hline \text { Other Assets } & \$ 400 & \$ 250 \\\hline \text { Total Assets } & \$ 2500 & \$ 1610 \\\hline\end{array}\end{array}$
Curry had current liabilities of $1,000 at December 31, Year 2, and credit sales of $7,200 for Year 2.

-Curry Company's acid-test (quick) ratio at December 31,Year 2 was closest to which of the following?

A) 1.5 to 1.
B) 1.6 to 1.
C) 2.0 to 1.
D) 2.1 to 1.